I11.233 IHT Accounts—Inspection Of Records

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Commentary

IHT, trusts and estates

Persons authorised by HMRC may, without payment, inspect documents in the custody of public officers,

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E4.507S Operation of the charge on securities with artificially enhanced market value

I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

B5.820 Charity's profits of trade—general liability to income tax

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

B3.1006 The relevant interest

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

I5.1122 More than one settlor (income tax and CGT)

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

I5.1304 Beneficiary with contingent interest

E6.102K Statutory residence test—the definition of a 'home'

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I11.233 IHT accounts—inspection of records

IHT, trusts and estates

E4.507S Operation of the charge on securities with artificially enhanced market value

I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

B5.820 Charity's profits of trade—general liability to income tax

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

B3.1006 The relevant interest

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

I5.1122 More than one settlor (income tax and CGT)

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

I5.1304 Beneficiary with contingent interest

E6.102K Statutory residence test—the definition of a 'home'

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I11.233 IHT accounts—inspection of records

IHT, trusts and estates

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